Supplementary Provisions, Article 3, paragraph (2)
第二項
A person who, before December 1, 2025, filed a Tax Return under Article 125 or Article 127 of the Income Tax Act for income tax for that year, or a person who, before that date, received a determination for income tax for that year, may, if a change is to arise, as a result of the application of the provisions of Article 28 of the new Income Tax Act, in the particulars stated in the Tax Return or the particulars pertaining to the determination (or, if a Reassessment was made with regard to those particulars before that date, the particulars after the Reassessment), file a request for Reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes with the district director within five years from that date with regard to the particulars in which the change is to arise.
令和七年十二月一日前に同年分の所得税につき所得税法第百二十五条又は第百二十七条の規定による確定申告書を提出した者及び同日前に同年分の所得税につき決定を受けた者は、当該確定申告書に記載された事項又は当該決定に係る事項（これらの事項につき同日前に更正があった場合には、その更正後の事項）につき新所得税法第二十八条の規定の適用により異動を生ずることとなったときは、その異動を生ずることとなった事項について、同日から五年以内に、税務署長に対し、国税通則法第二十三条第一項の更正の請求をすることができる。